Assume (1) estimated total manufacturing overhead cost =$100,000, (2) estimated total amount of the allocation base =20,000 direct labor hours. (3) the total direct labor hours actually worked during the period =21,000, and (4) the total manufacturing overhead actually incurred during the period is $103,000. What is the total amount of underapplied or overapplied overhead for the period? Multiple Choice $2,000 underappied 44.000 ovecappliod $4,000 underapplied $2.000 overapplicd